Introduced
by
To authorize limited liability from errors for “certified service providers” under the <a href="http://www.michiganvotes.org/2004-HB-5504">law</a> that authorized Michigan’s entry into a multi-state compact to create a centralized system for the collection of use or sales tax on purchases made by Michigan citizens from out-of-state merchants. The liability exemption would apply if a provider relied on the Department of Treasury’s determination that the software program submitted for certification accurately reflected the taxability of the product categories included in the software program. These “certified service providers” would be third party entities through which transactions would be channeled and who would determine the right amount of tax for the jurisdiction and add it to the buyer’s purchase amount.
Referred to the Committee on Tax Policy
Reported without amendment
Without amendment and with the recommendation that the bill pass.
Passed in the House 107 to 1 (details)
Referred to the Committee on Finance
Passed in the Senate 31 to 0 (details)
To authorize limited liability from errors for “certified service providers” under the <a href="http://www.michiganvotes.org/2004-HB-5504">law</a> that authorized Michigan’s entry into a multi-state compact to create a centralized system for the collection of use or sales tax on purchases made by Michigan citizens from out-of-state merchants. The liability exemption would apply if a provider relied on the Department of Treasury’s determination that the software program submitted for certification accurately reflected the taxability of the product categories included in the software program. These “certified service providers” would be third party entities through which transactions would be channeled and who would determine the right amount of tax for the jurisdiction and add it to the buyer’s purchase amount.
